Schedule 9ZA, Part 8, paragraph 38(2)

A person who is not registered or liable to be registered as mentioned in sub-paragraph (1)(a) and (b) becomes liable to be registered under this Part of this Schedule at any time if there are reasonable grounds for believing that the value of the person's relevant acquisitions in the following 30 days will exceed £90,000.

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Source: legislation.gov.uk · retrieved 2026-07-28